In the Matter of: Brian Kendall Sims

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• when reviewing certain statutes to determine if they created exemptions or exclusions from taxation, the supreme court recognized that “[h]ad the legislature specified whether [the statutes] created exemptions or exclusions, our analysis would be simple”

Source: CourtListener parenthetical corpus (CC0).